资产评估一般是指专业估价师对被估资产在特定目的、时间、空间和条件约束下最可能成交价格的专业判断。长期以来,业界对评估方法与评估结果的关系存在不同认识,一种认为评估目的决定评估方法,评估方法决定评估结果,所 Assets valuation generally refers to the professional judgment of the professional valuer on the most probable price of the assets under valuation within the specific purposes, time, space and conditions. For a long time, there is a different understanding of the relationship between the evaluation methods and the evaluation results. One is that the evaluation purpose determines the evaluation method, the evaluation method determines the evaluation result,